预计3月份现金回款= (3月的现金销售) + (3月赊账销售的现金回款) + (2月赊账销售的现金回款) + (1月销售的现金回款)。根据既定信息，我们可以确定
3月的现金销售 = 3月总销售 - (3月赊账销售的%)，3月的现金销售= 100% - 40%= 60%的3月销售 = (0.60)($220,000)= $132,000
3月赊账销售的现金回款 = (50%)(40%的3月销售) = (0.5)(0.4)($220,000) = $44,000
2月赊账销售的现金回款 = (30%)(40%的2月销售) = (0.3)(0.4)($240,000) = $28,800
1月赊账销售的现金回款 = (15%)(40%的1月销售) = (0.15)(0.4)($220,000) = $13,200。
因此，3月的预计现金回款= $132,000 + $44,000 + $28,800 + $13,200 = $218,000
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